171 Ind. 646 | Ind. | 1909
Appellant was Auditor .of State for two consecutive terms, from January, 1895, to January, 1899. On March 6, 1906, seven years after appellant’s retirement, the relator, who was then Auditor of State, rendered to him an' account, showing an alleged indebtedness from him to the State in the sum of $26,035.51, and demanded payment. Payment was refused, and this action was commenced March 29, 1906.
The complaint, in substance, is as follows: That the relator is the Auditor of State of the. State of Indiana, and that heretofore, to wit, at the general election in the State of Indiana, held on November 6; 1894, .the defendant, Amerieus C. Daily, was duly elected as Auditor of State of the State of Indiana, and thereafter, to wit, on January 24, 1895, he duly qualified as such, and took possession of said office as Auditor of State, and entered iipon the official duties pertaining thereto; that thereafter, to wit, at the general election in the State of Indiana, held on November 3, 1896, said defendant was again duly elected as Auditor of State of the State of Indiana, and thereafter, to wit, on January 25, 1897, he qualified as such under his said second election, took possession of said office of Auditor of State, and entered upon the performance of the official duties pertaining thereto; that his second term as Auditor of State of the State of Indiana expired on January 25, 1899, and upon that day said defendant ceased to be Auditor of State of the State of Indiana, and his successor took possession of said office and entered upon the performance of the official duties pertaining thereto. The relator further says that the defendant, Amerieus C. Daily, is indebted to the State of Indiana in the sum of $30,000, for insurance taxes received
The bill of particulars, filed as exhibit A, is headed as follows: “Taxes collected from insurance companies by A. C. Daily, Auditor of State, from,” etc. The summary as shown by exhibit B is as follows:
To insurance taxes received and wrongfully retained as commission, as shown by your report to the Treasurer of State for six months ending June 30, 1895 ..................,......... $1,089 55
To interest on said amount from July 1, 1895, to March 1, 1906, at six per cent............. 697 37
To insurance .taxes received and wrongfully retained as commission, as shown by your report*650 to the Treasurer of State for six months ending December 31, 1895..................... 5,419 59
To interest on said amount from January 6, 1896, to March 1, 1906, at six per cent............. 3,301 41
To insurance taxes received and wrongfully re-, tained as commission, as shown by your report to the Treasurer of State for six months ending June 30, 1896............................. 7,002 43
To interest on said amount from July 6, 1896, to March 1, 1906, at six per cent........•..... 4,056 55
To interest on deferred payments less interest on advance payments in making partial settlements with the Treasurer of State at six per cent ..................................... 2,101 84
Total insurance taxes retained as commission, interest on same, and on deferred payments, less-interest on advance payments............... 23,668 74
To ten per cent penalty on the total amount heretofore stated, as provided by §7638 Burns 1901, §5615 R. S. 1881...................... 2,366 77
Total due the State of Indiana, March 1, 1906 ............'.....................$26,035 51
The manner of paying money into the treasury of the State is plainly pointed out in §9247 Burns 1908, §5637 R. S. 1881. 13y this section every person (foreign insurance companies as well as others) making payment into the treasury of the State shall furnish to the Auditor of State a description of the liability on account of which payment is to be made, and report all premiums received, and the Auditor of State shall certify to the Treasurer of State the amount to be paid, and shall make his draft in favor of the treasurer upon the person making the payment, which certificate and draft shall then be presented by such person to the treasurer, who shall receive such money, preserve such certificate and draft, and shall give a receipt for the amount paid, specifying the account to wdiich it is paid, and the treasurer is expressly prohibited from receiving any money into the state treasury, or on account of any fund thereof, except it be paid upon a draft, as herein provided. The statutes are plain and specific. Courts and individuals must take notice that paying into the treasury of the Staté is not accomplished by paying* to the Auditor of State.
Judgment reversed.